However, each of the above penalties shall be imposed for two years from the date this judgment becomes final and conclusive.

The term "E Child Care Center" is a corporate child care center established in Daegu D on February 1, 1995 by social welfare foundation C; Defendant A is a person who serves as the head of the E Child Care Center from August 1994 to August 2, 201; Defendant B is a person who serves as an office member at the E Child Care Center from July 1, 1996 to August 2, 2019.

1. He/she shall not receive a subsidy for expenses incurred in child care services, such as the establishment, operation, etc. of child-care centers, or appropriate such subsidy by fraud or other improper means;

A. Defendant A and Defendant B, on the basis of the fact that Defendant B obtained the qualification of infant care teachers, reported Defendant B as infant care teachers and received the support for the labor cost, while Defendant B did not receive labor cost support for non-child care teachers and staff for the illegal receipt of subsidies related to the registration of infant care teachers.

Defendant

On January 19, 2016, Defendant A and Defendant B conspired to provide subsidies for childcare staff by entering Defendant B into the “Integrated Information System” of the Korea Social Security Information Institute affiliated with the Ministry of Health and Welfare, as if Defendant B had not provided childcare services despite the fact that Defendant B had been under the age of two, and had been paid KRW 68,23,870 as stated in the attached list of crimes committed by the Ministry of Health and Welfare from that time to April 25, 2019. Accordingly, Defendant B was paid KRW 1,564,970 as personnel expenses of Defendant B for January 25, 2016, as well as KRW 1,764,970 for the purpose of improving the working environment of teachers, and received KRW 68,23,870 as stated in the attached list of crimes.

As a result, Defendant A and Defendant B conspired to receive subsidies by fraud or other improper means and, at the same time, deceiving public officials in charge of the Fgu Office of the Daegu Metropolitan City and the Fgu Office in charge of executing the budget of the victim Daegu Metropolitan City and the Fgu Office.